1050 (b) (c) the person and at least one other party to the agreement must have intended that an offence would be committed pursuant to the agreement; and the person or at least one other party to the agreement must have committed an overt act pursuant to the agreement. (3) A person may be found guilty of conspiracy to commit an offence even if— (a) (b) (c) committing the offence is impossible; or the only other party to the agreement is a body corporate; or each other party to the agreement is at least one of the following— (i) a person who is not criminally responsible; (ii) a person for whose benefit or protection the offence exists; or (d) subject to paragraph (4)(a), all other parties to the agreement have been acquitted of the conspiracy. (4) A person cannot be found guilty of conspiracy to commit an offence if— (a) (b) all other parties to the agreement have been acquitted of the conspiracy and a finding of guilt would be inconsistent with their acquittal; or he or she is a person for whose benefit or protection the offence exists. (5) A person cannot be found guilty of conspiracy to commit an offence if, before the commission of an overt act pursuant to the agreement, the person— (a) (b) withdrew from the agreement; and took all reasonable steps to prevent the commission of the offence. (6) A court may dismiss a charge of conspiracy if it thinks that the interests of justice require it to do so. (7) Any defences, procedures, limitations or qualifying provisions that apply to an offence apply also to the offence of conspiracy to commit that offence. (8) Any special liability provisions that apply to an offence apply also to the offence of conspiracy to commit that offence. (9) Proceedings for an offence of conspiracy require the consent of the Director of Public Prosecutions. (10) A person may be arrested for, charged with, or remanded in custody or on bail in connection with, an offence of conspiracy before the necessary consent under sub-section (9) has been given. References in Acts to offences 50.—(1) A reference in a law (including this Decree) to an offence is deemed to include an offence against section 44 (attempt), 48 (incitement) or 49 (conspiracy) of this Decree that relates to such an offence. (2) Sub-section (1) does not apply if a law is expressly or impliedly to the contrary effect. PART 8 — CORPORATE CRIMINAL RESPONSIBILITY General principles 51.—(1) This Decree applies to bodies corporate in the same way as it applies to individuals. It so applies with such modifications as are set out in this Part, and with such other modifications as are made necessary by the fact that criminal liability is being imposed on bodies corporate rather than individuals. (2) A body corporate may be found guilty of any offence, including one punishable by imprisonment. Physical elements 52. If a physical element of an offence is committed by an employee, agent or officer of a body corporate acting within the actual or apparent scope of his or her employment, or within his or her actual or apparent authority, the physical element must also be attributed to the body corporate.